Published on 22 Sep 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
- CGT exemption for sale of shares in active CFCs
- attribution of income from BELC-based companies
- intra-group investments between CFCs and the tainted services changes.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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